A New Tax System (Family Assistance) Act 1999

Sch 1 Div 2B inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.

Sch 1 Subdiv A inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.

Sch 1 cl 38B(3) amended by No 17 of 2016, s 3 and Sch 1 item 26, by omitting " if the regular care child is not an absent overseas regular care child " after " of the individual " , effective 1 July 2016. For application and saving provision, see note under s 24(10) .

Sch 1 cl 38B(3) substituted by No 14 of 2014, s 3 and Sch 3 item 27, effective 1 May 2014. For application and saving provisions see note under s 17B . Cl 38B(3) formerly read:

(3)
A regular care child of an individual is a rent assistance child of the individual if:

(a) either:

(i) the regular care child is under 16 years of age; or

(ii) the regular care child has turned 16 and is a senior secondary school child; and

(b) the regular care child is not an absent overseas regular care child.

Sch 1 cl 38B(3) amended by No 50 of 2011, s 3 and Sch 2 item 10, by substituting para (a), applicable in relation to working out the rate of family tax benefit for days on or after 1 January 2012. Para (a) formerly read:

(a) the regular care child is under 16 years of age; and

Sch 1 cl 38B inserted by No 146 of 2006, s 3 and Sch 8 item 84, effective 1 July 2008.